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Motor Tax Rates

Motor Tax Rates from 1 January 2016 (doc, 106kb)
Carbon Dioxide (CO2) Motor Tax System
Exempt Vehicles
Additional Information


Carbon Dioxide (CO2) Motor Tax System

The licencing for motor tax of new cars registered from 1st July 2008 is determined on the basis of the CO2 emissions level of the car, based on seven CO 2 bands.  The rates range from 100 euro a year for the greenest cars to 2,000 euro for cars with the highest emissions rating.
New cars registered between 1 January 2008 and 30 June 2008 initially had their motor tax charged on the basis of engine size. If it was beneficial for these cars to switch to the CO 2 based motor tax system, this was effected on the first renewal of motor tax after 1 July 2008. New cars which were registered in the first six months of 2008 whose tax would be more under the CO 2 based system will continue to pay motor tax on the basis of engine size.

Exempt Vehicles


The following vehicles are exempt from liability to pay vehicle motor tax:-

  • State-owned vehicles,
  • Diplomatic vehicles,
  • vehicles exempted under the Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations, 1994 (S.I. No. 353 of 1994),
  • vehicles (including any cycle with an attachment for propelling it by mechanical power) not exceeding 400 kilograms in weight unladen adapted  and used for invalids,
  • vehicles which are used exclusively for the transport (whether by carriage or traction) of lifeboats and their gear or any equipment for affording assistance towards the preservation of life and property in cases of ship-wreck and distress at sea,
  • vehicles which are used exclusively for mountain and cave rescue purposes,
  • vehicles which are used exclusively for underwater search and recovery purposes,
  • vehicles which are used exclusively for the transport (whether by carriage or traction) of road construction machinery which is built in as part of such vehicle or otherwise permanently attached thereto, carries no load except articles or materials used for the purpose of the road construction machinery and is used for no purpose other than the construction or repair of roads,
  • refuse carts, sweeping machines or watering machines used exclusively for cleansing public streets and roads,
  • ambulances, road-rollers or fire engines,
  • vehicles kept by a local authority and used exclusively for the purpose of their fire brigade service.


Additional Information


When calculating quarterly or half-yearly rates cent should always be disregarded.
Arrears in excess of one month should be calculated by multiplying the arrears rate for one month by the number of months involved and ignoring the cent in the result.

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